Important tax deadlines December 2025

Overview

It is important to note the important Cyprus tax deadlines and obligations of employers for the month of December 2025.

Important tax deadlines for December 2025:

• December 10, 2025: Submission of VAT return (category B) for VAT period covering August – October 2025.
• December 15, 2025: Submission of VIES report for intra-EU transactions performed in November 2025.
• December 31, 2025: Multiple year-end & monthly obligations for businesses and employers:
  • Payment of social insurance & GHS contributions for employees for November 2025.
  • Payment of PAYE withheld tax (TD 61) for salaries paid in November 2025.
  • SDC & GHS for second semester of 2025: Payable on rents (not withheld by tenant), dividends or interest paid (from overseas sources).
    • For tenants being Cyprus companies, partnerships, governments or local authorities, there is an obligation to withhold SDC on rent paid.
  • Submission (and payment) of 2025 provisional tax final instalment for companies or self-employed who made a revised estimate for 2025.
• January 31, 2026:
  • SDC and GHS contribution payments for Deemed Dividends from the profits of 2023. Deemed dividends does not apply to profits that are directly or indirectly attributable to shareholders who are non-resident in Cyprus or in the case of individual shareholders who are not considered tax residents and domiciled in Cyprus.

Revision of tax returns:

• Upward revision of Temporary tax return for 2025: Through the Tax Portal (i.e. no requirement for the submission of the TD6 form) by the 31st December 2025.
• Downward revision of Temporary tax return for 2025: Through the Tax Portal (i.e. no requirement for the submission of the TD6 form) by 31st December 2025.

Pay any excess amount (difference) between the initial and the revised first instalment via the Tax Portal (https://taxportal.mof.gov.cy/) before 31st December 2025 to avoid additional interest and penalties for the month of December 2025.

The deadline for the payment of the revised upward second instalment is 31st December 2025. You should proceed with payment before 31st January 2026 to not impose any interest or penalties.

What you should do:

Given the important Cyprus tax deadlines dates for December 2025, you should:

• Check that your VAT returns are filed on time;
• Ensure prompt submission and payment of November payroll (PAYE, social insurance, GHS).
• If your business withheld SDC/GHS (e.g., on rent, interest, dividends), confirm payments via the Tax Portal).
• Finalize your provisional tax for 2025 and consider any revision needed to avoid penalties.
• Inform your finance or accounting team about these year-end obligations, to avoid last-minute scramble.

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